Judgement

SHELAT, J. : This appeal by certificate granted by the Punjab High Court raises the following question:-

"Where the sales tax authority is not satisfied with the returns filed by a registered dealer and issues a notice under Section 11(2) of the Punjab General Sales Tax Act. 1948 before the expiry of three years from the termination of the period for furnishing returns but finalises the assessment order after three years from the aforesaid date, whether such an assessment order can be said to be time barred and, therefore, without jurisdiction".

2. A few facts for understanding this question may first be stated. The respondent is a partnership firm registered under the Act and was at the material time carrying on business in vegetable ghee, sugar and other commodities. The assessment year in question commenced from, April 1, 1955 and ended on March 31, 1956. The dealer furnished four quarterly returns as required by the Rules framed under the Act viz., for the period April to June, 1954 on October 1, 1954, July to September 1954 on December 16, 1954 October to December, 1954 on March 12, 1955 and for January to March, 1955 on June 16, 1956. Though these returns were not file